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This study focuses on analyzing the impact of Islamic financial literacy on the interest in investing in the Shariamarket. Islamic financial literacy involves a deep understanding of financial principles that comply with Islamic law, including zakat, riba, and the principle of justice in financial transactions. The growing awareness of halal and Sharia-compliant investments suggests that Islamic financial literacy can be a decisive factor in investment decisions. This study uses a quantitative method by distributing questionnaires to 200 respondents, comprising prospective investors and active investors in the Sharia capital market. The results of the study indicate that higher levels of Islamic financial literacy positively correlate with greater interest in investing in Sharia capital market instruments such as sukuk and Sharia mutual funds. These findings highlight the need for more intensive Islamic financial education programs to improve public literacy and support the development of the Sharia capital market in Indonesia. Supporting policies and innovations in Sharia investment products are also identified as crucial factors in encouraging investment interest. Thus, this study concludes that enhancing Islamic financial literacy can play a significant role in advancing the Sharia capital market and supporting a more inclusive Islamic economy. This research demonstrates that Islamic financial literacy significantly influences investment interest in the Sharia capital market. Investors with a solid understanding of Islamic financial principles such as riba (usury), zakat (almsgiving), and profit-sharing are more likely to opt for Sharia-compliant investment products like sukuk (Islamic bonds) and Sharia mutual funds. The study underscores the importance of comprehensive financial education programs and the availability of accessible information to enhance Islamic financial literacy among the public. These efforts are expected to increase participation in the Sharia capital market and support more inclusive and sustainable economic growth in Indonesia.

The rapid development of the financial technology (fintech) industry has brought various innovations in financial services, but also poses challenges related to conflict resolution between users and service providers. This study aims to analyze the user experience in resolving disputes through fintech platforms, with a focus on the effectiveness of existing dispute resolution mechanisms. The method used in this study is a qualitative approach with in-depth interviews with active users of fintech platforms who have been involved in disputes. The results of the study show that although fintech platforms provide various channels for settlement, such as mediation or arbitration, many users complain about transparency, complexity of procedures, and unclear information regarding their rights and obligations in the process. In addition, the trust factor in third parties involved in the settlement is also a major issue. These findings provide insight into the need to improve the resolution system by improving communication between fintech service providers and users, as well as clarifying settlement procedures to create a better user experience. This study is expected to contribute to the development of policies and regulations related to dispute resolution in the fintech sector. The abstract above includes the background of the problem, research objectives, methods used, research results, and contributions from the research. You can adjust the content or focus of the research based on the specific focus you want to emphasize in your analysis.  

This study analyzes the role of the concept of monotheism and justice in the Islamic economic system through a literature study. The focus of the study is to explore how theological foundations can transform the conventional economic paradigm into a more just and sustainable system. The results show that the integration of monotheism and justice creates an economic model that pays attention to material and spiritual welfare, with instruments such as zakat as a redistribution mechanism. The study identifies challenges in implementing Islamic economics and offers strengthening strategies through education, policy, and technological innovation. In conclusion, Islamic economics has the potential to present a more just and inclusive economic system in the modern era.

Understanding the life journey of the Prophet Muhammad SAW is the core of the history of the development of Islamic economics. Islamic economics is characterized by the principles of justice, transparency, and the prohibition of usury. After that, the development of Islamic economics continued through various dynasties and civilizations, which integrated Islamic values into trade and investment practices. This study intends to examine the factors that contributed to the development of Islamic economics and its place in the contemporary global economic system. The economic system from the time of the Prophet Muhammad to the current Islamic finance era is examined. The rise of Islamic financial institutions and financial products that adhere to Islamic law in the modern era demonstrates how Islamic economics has adapted to the challenges of the times.

In Indonesia., Micro, Small and Medium Enterprises (MSMEs) have an important role in the community's economy. With the business trend in society over the last 5 years, namely e-commerce business, now more and more business people are running e-commerce MSMEs. The number of MSMEs should be comparable with the large amount of taxes received from the MSME sector, but in relity it is stated by the Directora.e General of Taxes (DJP) that MSMEs ha.ve not contributed optimally to tax revenues. The success of this tax revenue effort is determined by several interrelated things, namely the ability of MSMEs to manage business finances which of course adequate implementation of MSME accounting is required. The aim of this research is to test the effect of implementing MSME accounting on taxpayer compliance for e-commerce MSMEs by adding understanding of taxation, taxpayer awareness, and ease of access as control variables. This research uses a questionnaire technique. The sample used was 90 respondents using the convenience sa.mpling method. The analysis technique used in this research is Multiple Regression Analysis. The results shown by this research are that the implementation of MSME accounting has a positive effect on e-commerce MSME Taxpayer compliance. Meanwhile, the control variables that influence are understanding taxation and ease of access. Taxpayer awareness variables are not proven to be control variables in this research.

This study aims to examine the existing literature on the relationship between Corporate Social Responsibility (CSR), company size, and tax avoidance. CSR encompasses ethical business practices adopted by companies, including their compliance with tax regulations. In contrast, larger companies often have more resources and broader networks, which enable them to implement more effective tax avoidance strategies. The research methodology involves a comprehensive literature review, which includes the development of a theoretical framework, identifying relevant variables, and analyzing findings from previous studies. The main objective is to investigate how CSR and company size influence tax avoidance. The results show significant differences in the interaction between CSR, company size, and tax avoidance, highlighting inconsistencies in previous research findings. Thus, this study provides a deeper understanding of the current dynamics surrounding these issues.  

The rapid development of technology and increasingly complex global challenges have a significant impact on the mindset and behavior of today's youth. Pondok pesantren, as a traditional Islamic educational institution, plays a crucial role in shaping the character of young people, fostering good morals, discipline, and responsibility. This study aims to explore the role of pondok pesantren in character building among youth in the modern era. The research adopts a qualitative approach, using data collection techniques such as in-depth interviews, observations, and document analysis with pesantren leaders, teachers, and students. The findings indicate that pondok pesantren play a vital role in shaping students' character through religious education, the application of daily routines that instill discipline, and social activities that promote a sense of responsibility. Pondok pesantren also adapt to modern times by incorporating technology into the learning process while maintaining traditional values. In conclusion, pondok pesantren are effective in shaping a generation of youth who are not only intellectually capable but also possess strong character, discipline, and high moral standards.

This study analyzes the effect of the Gender Empowerment Index and the Open Unemployment Rate on the Human Development Index in Central Kalimantan, with the Realization of years of schooling as a mediating variable. The analysis method used is WarpPLS 7.0 to test the relationship between variables. The results of the study indicate that the Gender Empowerment Index and the Open Unemployment Rate have a significant effect on the Realization of years of schooling, which ultimately affects the Human Development Index. Although the direct effect of the Gender Empowerment Index and the Open Unemployment Rate on the Human Development Index is not significant, the indirect effect through the Realization of years of schooling shows a strong and significant relationship. These findings emphasize the importance of education as a key factor in improving the quality of life of the community, which is reflected in the Human Development Index. This study also reveals that policies that support gender empowerment and reduce unemployment can contribute to improved education and better human development, in line with sustainable development goals.

Foreign debt (ULN) is one of the important issues in the dynamics of the global economy, especially for developing countries. This study aims to analyze the causal factors, conditions of ULN in Indonesia, and its impact on the economy. Qualitative research methods with a literature approach were used to collect data from various written sources. The results of the study indicate that the factors causing ULN in Indonesia include the inability to provide sufficient development funds, an imbalance between investment and savings, and dependence on imported goods. The impact of ULN on the Indonesian economy is divided into positive and negative impacts. The positive impacts include effective sources of development financing, recognition of the country's ability to pay off debt, the establishment of relations between countries, and encouragement of domestic policy improvements. The negative impacts include the burden on the APBN, reduction in spending strategies, the influence of creditor countries in policy making, and the stigma of being a failed state. The study concludes that ULN in Indonesia needs to be managed wisely by considering long-term risks. Some recommended solutions include delaying principal debt payments, changing payment obligations, and reducing principal debt. This study provides important information for policy stakeholders and the Indonesian public in understanding the importance of wise ULN management to encourage sustainable economic growth and improve people's welfare.

This research uses visitor satisfaction as a mediating variable to examine and ascertain how emotional marketing and destination image affect positive electronic word-of-mouth in relation to Siantar Zoo tourism. Tourists who have been to Siantar Zoo made up the study's population. There are 271 responders in the sample utilized in this investigation. A questionnaire survey is the method used in this research to gather data. Descriptive analysis and the Structural Equation Model (PLS) were used in the data analysis process. Smart-PLS version 4 was utilized for data processing in the research. According to the study's findings, tourist satisfaction was positively but marginally impacted by emotional marketing. Tourist satisfaction was positively and significantly impacted by destination image. Positive Electronic Word of Mouth was significantly and favorably impacted by emotional marketing. Positive Electronic Word of Mouth is significantly and favorably impacted by destination image. Positive Electronic Word of Mouth is positively and significantly impacted by visitor satisfaction. Positive Electronic Word of Mouth via Visitor Satisfaction is not much impacted by emotional marketing. Through visitor satisfaction, destination image significantly influences positive electronic word-of-mouth. Determination Coefficient studies show that destination image, emotional marketing, and visitor satisfaction account for 56% of positive electronic word-of-mouth.

PT. Media XYZ is experiencing a high turnover rate of journalists due to a less objective selection process. The assessment carried out by HRD is currently still subjective and inaccurate. This has an impact on the company's performance and the quality of the news produced. Therefore, a decision-making model is needed that can be used as a guideline by HRD in order to overcome the mismatch between journalist qualifications and job requirements by implementing the Profile Matching method in the journalist selection process. This method will help companies select prospective employees who best match the required competency profile. By matching the competency profile of prospective employees with the competency profile of the position, it is expected to improve the quality of selection decisions, reduce the level of errors in recruitment, and improve company performance.

This article demonstrates the broad and deep integration between artificial intelligence technology and accounting. It presents the results of a literature review of various scientific articles on artificial intelligence and accounting. This review uses various international article sources to reach more widely about artificial intelligence in accounting. Artificial intelligence comes with various novelties. Where the novelty of this intelligence will have a positive or negative impact and provide challenges and opportunities in accounting for both academics, practitioners, and policymakers.

The Republic of Indonesia is a constitutional state, as specified in Article 1, Paragraph (3) of the 1945 Constitution. As a nation that upholds the rule of law as the highest authority in its governmental system, the existence of the Judiciary plays a central role as an absolute requirement for upholding the supremacy of law to ensure justice. According to the provisions of Article 24, Paragraph (2), the Supreme Court and the Constitutional Court are institutions with the highest authority in enforcing law and justice in accordance with the mandate of the Constitution. The 2024 Indonesian Presidential and Vice-Presidential Election, also known as the 2024 Presidential Election, is the fifth such election in Indonesia to choose the President and Vice President of the Republic of Indonesia. The results of this election triggered various reactions from different groups. Criticism of the results, particularly from opposing candidates, was not uncommon. This debate occurred not only among political elites but also within the broader community. The purpose of this study is to examine the factors influencing the Constitutional Court's decision regarding the results of the 2024 Presidential Election and its impact on Indonesia's political and legal systems. This research employs a normative juridical legal approach, using library research as the primary data source. The study reveals that in resolving disputes over the 2024 Presidential Election results, the Constitutional Court considered valid and relevant evidence, despite dissenting opinions from some judges. The decision's impact-both in terms of the winner's legitimacy and public perception-can either enhance or deteriorate public views on the quality of Indonesia's democracy. This research is expected to provide deeper insights into the role of the Constitutional Court in safeguarding electoral integrity, addressing political controversies, and its implications for Indonesia's future political system.

This study aims to examine the strategies implemented by the Regional Drinking Water Company (PDAM) in providing adequate clean water and sanitation services in Labuan Bajo Village, Komodo District, West Manggarai Regency. The results indicate that PDAM possesses several strengths, weaknesses, opportunities, and threats in carrying out its functions. The main strengths of PDAM include an extensive distribution network, strong regulatory support, adequate technical capacity, stable availability of raw water, and responsive services. However, its weaknesses include aging infrastructure, limitations in human resource management, financial constraints, the long distance of raw water sources from the distribution center, and frequent service disruptions. The opportunities that PDAM can leverage include regulatory support from the government, increased public awareness of the importance of clean water, the implementation of innovative projects, partnerships with the private sector, and the adoption of modern technology. On the other hand, threats faced by PDAM include the impact of climate change on raw water availability, limited water resources, suboptimal human resource management, and issues with cash flow and long-term funding.By understanding these factors, PDAM can formulate more effective strategies to enhance its performance and provide better clean water and sanitation services. Several recommendations are proposed, including infrastructure revitalization, improved staff training and development, diversification of funding sources, adoption of innovative technologies, and strengthening collaboration with external partners. Implementing these recommendations is expected to support the sustainability of PDAM Labuan Bajo's services in meeting the community's needs for clean water and sanitation in the region.

Analyzing the Legal Considerations of the Panel of Judges in deciding a divorce lawsuit caused by domestic disputes, by examining the legal reasons used as the basis for decision making. Identifying factors that influence the judge's decision, both objective and subjective, such as evidence presented, reconciliation efforts, and social or psychological impacts on married couples and children. This research uses a normative research method, which is a research method that focuses on the analysis of applicable legal norms, both in statutory regulations and court practice. This research aims to analyze the legal considerations of the panel of judges in deciding divorce lawsuits caused by domestic disputes, by referring to relevant legal regulations and court decisions. Based on the research results, it can be concluded that the panel of judges' legal considerations regarding divorce lawsuits caused by domestic disputes are very complex and involve various legal, social and psychological factors. Limitations in Analyzing Psychological and Social Factors: Judges' considerations often involve deep psychological factors related to family dynamics, but these factors are difficult to analyze objectively by relying solely on legal documents and court decisions. This research has the potential to make a significant contribution to improving family law practice in Indonesia, improving existing legal processes, and having a positive impact on individuals and communities involved in divorce    

The police are a civil public intermediary that regulates order and law. Police officers as state servants must uphold humanitarian values ​​and be an example for society. As stated in the oath and promise of members of the Indonesian National Police. This is stated in the opening of the code of ethics of the Indonesian National Police profession. According to Law Number 2 of 2002 concerning the Indonesian National Police. The function of the police is one of the functions of the state government in the field of maintaining public security and order, law enforcement, protection, shelter, and service to the community. The problem raised is the working relationship between police function units in disclosing criminal acts at the Medan Helvetia Police. The method used in discussing the formulation of the problem is normative legal research. Normative legal research is an approach carried out based on primary legal materials by examining theories, concepts, legal principles and laws and regulations related to this research. The working relationship between the police functional units in disclosing criminal acts at the Medan Helvetia Police, namely starting from the SPKT Unit of the Medan Helvetia Police coordinating with the police functional units at the Medan Helvetia Police to conduct a crime scene check (TKP); the Samapta Unit carries out security around the house object; the Intelkam Unit conducts an investigation into the case, collects information or (Pulbaket); the Criminal Investigation Unit conducts an in-depth investigation at the crime scene; the Traffic Unit regulates traffic around the crime scene; the Binmas Unit coordinates with the Head of the Environment and local sub-district and the Samapta Unit of the Medan Helvetia Police carries out patrols in the area. Meanwhile, the factors that hinder the working relationship between the police functional units in disclosing criminal acts at the Medan Helvetia Police are external factors such as the lack of public knowledge of the importance of handling the crime scene (TKP); time factors; weather factors. While internal factors consist of being less careful or careless towards an object; lack of facilities and infrastructure for officers; quality of identification officers; facilities and infrastructure.

Corruption is an unlawful act to enrich or obtain one-sided benefits, corruption has rules that have specific characteristics, both regarding formal (procedural) and material (substance) criminal law, law enforcement of corruption in Indonesia depends on the Criminal Justice System itself, from investigation then prosecution, and examination in court and the implementation of the punishment. The formulation of the problem in this study is how the pattern of law enforcement against corruption in the perspective of criminal law in Indonesia, and how efforts and criticism of the eradication of corruption in Indonesia. This research method is descriptive and normative juridical approach, with legal materials as secondary data. relating to law enforcement against criminal acts of corruption in the Indonesian criminal justice system. the criminal justice system in Indonesia is not yet competent in handling criminal acts of corruption because instead of subsidizing, corruption cases in Indonesia are increasing. this is because the four criminal justice systems in Indonesia lack coordination and supervision, and the sanctions given are still considered not optimal so that they have not caused a deterrent effect on the perpetrators and the effect of public satisfaction.

Because there is a shift in the meaning of belis from a cultural tradition to something that is considered a burden and burdensome for men as the party who gives belis, this also causes the giving of belis to not be carried out in full before the marriage takes place. So from this it is very good to examine if the belis is not fully implemented whether the heirs' rights for the heirs will be obtained. Rather than this, this study uses an empirical legal research method by using a conceptual approach. Where the source of data for this research is obtained through primary data obtained through the results of interviews, observations and documentation. Secondary data is obtained through applicable laws and regulations. The data source is then analyzed with description techniques and legal discovery techniques in the field. The result of this study is that if the marriage status of the belis that has not been paid in full in Hambraping village, then the man will be obliged to prepare land and land for the woman who is in the village which is usually called Laku Longgamai which means that the woman is not allowed to visit the man's house and is only allowed once a month if the woman returns to her biological parents' house,  It is also not allowed to stay overnight and stay overnight.

Kendari City''s micro-enterprises struggle with limited capital and low product innovation, with 60% facing difficulties accessing capital. This study aims to examine the relationship between business capital and micro-enterprises'' performance, with product innovation strengthening this relationship. Policy support is crucial for improving competitiveness and sustainability. This study investigates the effect of business capital on business performance in micro enterprises in Kendari City, focusing on product innovation as a moderating variable. Data was collected from 50 respondents using the Slovin formula and Structural Equation Modeling (SEM) method. The study validated and tested the data for reliability and validity, providing an overview of the relationship between business capital and performance. Business capital significantly influences business performance, product innovation, and overall performance. Its Path Coefficient is 0.011, with a T-Statistic value of 9.875, above the threshold of Z α 0.05. Product innovation also positively influences business performance, with a Path Coefficient of 0.004 and a T-Statistic value of 2.855. Business capital''s influence on product innovation is fairly large, exceeding the threshold. Business capital significantly impacts the performance of Micro, Small, and Medium Enterprises (MSMEs) in Kendari City, enhancing product innovation, competitiveness, and market competitiveness. A synergistic strategy utilizing sufficient capital fosters innovative capabilities, resulting in improved performance.

A collection of shoes that are not neatly arranged often makes you lazy to tidy up and clean them, whereas the condition of scattered shoes can spoil the view and reduce the durability and functionality of the shoes themselves. On the other hand, plastic waste, especially plastic bottles, is increasing and becoming a serious problem for the environment. In an effort to reduce the impact of pollution and utilize unused items, this study proposes a solution in the form of making a shoe rack from used plastic bottle waste. The use of plastic bottles not only reduces the amount of waste but also provides a practical solution for more organized shoe storage, especially for students who need efficient and environmentally friendly shoe storage space. The method used in this study is (R&D), which aims to develop a shoe rack product and test its effectiveness and feasibility. The test results show that this shoe rack can accommodate 12 pairs of shoes with a maximum strength of 5.5 kg per rack consisting of three levels. The use of 69 plastic bottles for the base and 24 bottles for the walls provides a large enough capacity to store shoes. Based on the test results, this shoe rack not only functions as a place to store shoes, but also as an effort to reduce plastic waste and support environmental sustainability. This product can also be used as an example in learning product design, recycling, and entrepreneurship.